2004 (3) TMI 624

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..... espondent. [Order per : V.K. Agrawal, Member (T)]. In this appeal filed by M/s. Amritsar Swadeshi Woollen Mills the issue involved is whether woollen fabrics come into existence during the process of manufacture of blankets. 2. Shri R.L. Mehra, learned Consultant, submitted that the department has confirmed the Additional Excise duty under the Additional Duties of Excise (Goods of Spec .....

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..... g length fabric at unprocessed stage has predetermined dividing lines clearly indicating that these are blankets of a predetermined size; that after processing, the blankets are cut at the point of the dividing line; that as such at no stage the so called processed fabric emerges in the manufacture of blankets. Finally the learned Consultant submitted that the exercise is Revenue neutral as if the .....

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..... rought on record by the learned SDR that the process of manufacture is as follows :- Yarn is put on the power loom and on the power loom itself blankets are manufactured with fringes or dividing lines in weaving itself and each piece of blanket is earmarked and separated from the other by fringes or by a dividing line on the loom itself. It is further mentioned in the said letter that accord .....

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